CONSULTANCY ANALYSIS TRAINING: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONSULTANCY ANALYSIS TRAINING
Largest movements
- Cash -€35,446
down €35,446 (-25.7%), from €137,869 to €102,423
mainly Receivables within one year (-€20,696) and Tax, wage and social debts (-€14,126)
- Receivables within one year +€20,696
up €20,696 (+48.7%), from €42,457 to €63,153
of which Other amounts receivable: +€15,685
- Tax, wage and social debts -€14,126
down €14,126 (-100.0%), from €14,126 to €0
- Reserves +€5,400
up €5,400 (+2.7%), from €201,933 to €207,333
of which Distributable reserves: +€5,400
- Other debts -€4,717
down €4,717 (-2.5%), from €185,670 to €180,953
- Gross operating margin -€47,020
down €47,020 (-61.1%), from €76,973 to €29,953
- Taxes -€9,046
down €9,046 (-64.0%), from €14,126 to €5,080
- Financial charges +€4,690
up €4,690 (+43.2%), from €10,854 to €15,544
- Depreciation -€4,441
down €4,441 (-78.3%), from €5,671 to €1,230
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €406,580 | €390,600 | -€15,980 | -3.9% |
| Fixed assets | 21/28 | €226,254 | €225,024 | -€1,230 | -0.5% |
| Tangible fixed assets | 22/27 | €1,873 | €643 | -€1,230 | -65.7% |
| Land and buildings | 22 | €1,020 | €0 | -€1,020 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €853 | €643 | -€210 | -24.6% |
| Financial fixed assets | 28 | €224,381 | €224,381 | = | 0.0% |
| Current assets | 29/58 | €180,326 | €165,576 | -€14,750 | -8.2% |
| Amounts receivable within one year | 40/41 | €42,457 | €63,153 | +€20,696 | +48.7% |
| Trade receivables | 40 | €41,220 | €46,231 | +€5,011 | +12.2% |
| Other amounts receivable | 41 | €1,237 | €16,922 | +€15,685 | +1267.8% |
| Cash at bank and in hand | 54/58 | €137,869 | €102,423 | -€35,446 | -25.7% |
| Total equity and liabilities | 10/49 | €406,580 | €390,600 | -€15,980 | -3.9% |
| Equity | 10/15 | €183,187 | €188,767 | +€5,580 | +3.0% |
| Contributions | 10/11 | €6,213 | €6,213 | = | 0.0% |
| Reserves | 13 | €201,933 | €207,333 | +€5,400 | +2.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €201,933 | €207,333 | +€5,400 | +2.7% |
| Profit (loss) carried forward | 14 | -€24,959 | -€24,778 | +€180 | +0.7% |
| Amounts payable | 17/49 | €223,393 | €201,833 | -€21,560 | -9.7% |
| Amounts payable within one year | 42/48 | €220,699 | €198,141 | -€22,557 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €20,903 | €17,189 | -€3,714 | -17.8% |
| Suppliers | 440/4 | €20,903 | €17,189 | -€3,714 | -17.8% |
| Taxes, remuneration and social security | 45 | €14,126 | €0 | -€14,126 | -100.0% |
| Taxes | 450/3 | €14,126 | €0 | -€14,126 | -100.0% |
| Other amounts payable | 47/48 | €185,670 | €180,953 | -€4,717 | -2.5% |
| Accrued charges and deferred income | 492/3 | €2,694 | €3,691 | +€997 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,671 | €1,230 | -€4,441 | -78.3% |
| Other operating charges | 640/8 | €2,131 | €2,640 | +€509 | +23.9% |
| Operating charges capitalised as restructuring costs | 649 | -€244 | €0 | +€244 | |
| Gross operating margin | 9900 | €76,973 | €29,953 | -€47,020 | -61.1% |
| Operating profit (loss) | 9901 | €69,415 | €26,083 | -€43,332 | -62.4% |
| Financial income | 75/76B | €1 | €121 | +€120 | +20051.7% |
| Recurring financial income | 75 | €1 | €121 | +€120 | +20051.7% |
| Financial charges | 65/66B | €10,854 | €15,544 | +€4,690 | +43.2% |
| Recurring financial charges | 65 | €10,854 | €15,544 | +€4,690 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €58,562 | €10,660 | -€47,902 | -81.8% |
| Income taxes | 67/77 | €14,126 | €5,080 | -€9,046 | -64.0% |
| Profit (loss) for the period | 9904 | €44,436 | €5,580 | -€38,855 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,436 | €5,580 | -€38,855 | -87.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.